Auditoría de los sistemas de información contable y su incidencia en la toma de decisiones de la empresa distribuidora Súper Tienda Quevedo Lumacai s.a. año 2017

The investigation presents an Audit of the Accounting Information System of the DISTRIBUTING COMPANY SUPER TIENDA QUEVEDO. LUMACAI SA with the purpose of analyzing the incidence of these in the decision making, for which, the procedures that are applied in the handling of the accounting information will be verified, the Accounting Information System and its technological platform will be evaluated, likewise the incidence of accounting information will be checked in the decision making process. Regarding the elaboration of the Theoretical Framework, dimensions related to the main variables such as Accounting Information Systems and Decision Making will be used. With regard to the collection of information will be made use of techniques of interviews to the head of systems, accountant and general manager of the company. As a result, the company does not have a manual of functions and procedures and a contingency plan, the SQL SERVER EXPRESS database management system has size limitations of up to 10GB, which causes the system to saturate when loading reports. great magnitude and the response time is late; absence of cash flow and equity statement, user manual, physical audit backup, data encryption, accounting area users, and differences in tax accounting information were verified, which leads to possible inappropriate decision making Keywords: Audit, Information Systems, Accounting Information Systems, Decision Making, Distributor.

• Auteur principal: Terán Véliz, María Fernanda (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2018
• Sujets: Sistemas de información; Sistema de información contable; Toma de decisiones; Distribuidoras
• Accès en ligne: http://repositorio.uteq.edu.ec/handle/43000/3650